https://www.taxtmi.com/caselaws?id=87570 Imported electronic telephone exchange, music on hold unit and billing system were held to fall within the exclusion clause of Notification No. 172/77-Cus. because the goods contained electronic components, including thermionic valves, transistors and loaded PCBs integral to the system. Although the goods were declared and priced as separate items, the importers described them as a complete system capable of independent working, and the notification excluded goods containing the specified semiconductor and electronic parts. The claimed exemption under Heading 85.17 was therefore unavailable, and the appeal failed against the assessee. en-us Mon, 22 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87570 Imported electronic telephone exchange, music on hold unit and billing system were held to fall within the exclusion clause of Notification No. 172/77-Cus. because the goods contained electronic components, including thermionic valves, transistors and loaded PCBs integral to the system. Although the goods were declared and priced as separate items, the importers described them as a complete system capable of independent working, and the notification excluded goods containing the specified semiconductor and electronic parts. The claimed exemption under Heading 85.17 was therefore unavailable, and the appeal failed against the assessee. Case-Laws Customs Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87570